75th INTOSAI Governing Board meeting

The INTOSAI Governing Board convened for the 75th time on 23 November 2021, and for the second time the meeting was held in a virtual mode due to the pandemic. Overall, about 130 auditors representing the 20 member SAIs of the Governing Board and some observers attended the meeting. The videoconference was organized by the SAI of Brazil as host of the upcoming INTOSAI Congress and future chair of INTOSAI.

In the framework of this meeting, the Governing Board members took, among others, the following decisions:

• It was agreed to continue to closely monitor the developments related to the pandemic and to defer the final decision on the holding of INCOSAI XXIV, which is to take place in November 2022, to spring 2022. An assessment will then be necessary as to whether INCOSAI XXIV can take place as planned or whether it has to be postponed and/or in which form it can be hosted.
• The SAI of Uzbekistan was admitted to INTOSAI as a Full Member.
• The SAI of the Northern Mariana Islands was admitted to INTOSAI as an Affiliated Member.
• The candidacy of the SAI of Egypt for hosting INCOSAI XXV in 2025 was approved by the Governing Board.
• The preparation of the INTOSAI Strategic Plan 2023–2028 by the Task Force on Strategic Planning as well as the elaboration of separate operative plans were approved.
• In the framework of the Supervisory Committee on Emerging Issues (SCEI), a Task Force on Health and Social Care Audit will be established.
• The establishment of a Task Force for Updating INTOSAI's Communication Strategy was approved. The Task Force will be co-chaired by the INTOSAI General Secretariat and the SAI of Brazil as the future chair of INTOSAI.
• A new Workstream on the Audit of Donor Funds chaired by the SAI of Sweden will be set up within the Capacity Building Committee (CBC).

The following Professional Pronouncements were approved and will be submitted to INCOSAI XXIV for final endorsement:

• Guidance to the Financial Auditing Standards (GUID 2900);
• Guidance on Auditing Disaster Management (GUID 5330 in the French, German, Spanish and Arabic versions);
• Guidance on Performance Audit on Privatisation (GUID 5320 in the English version).